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Highlights from the broader tax news for the week ending 10 April 2024, including: advance notification of disruption to HMRC services; advice for large businesses on contacting HMRC; and updated HMRC guidance on the process for claiming in-year refunds of CIS deductions.

Some HMRC services unavailable between 12th and 16th April

HMRC has advised that some of its services will be unavailable from 5:30pm on Friday 12th April 2024 to 09:00am on Tuesday 16th April 2024. The services are: Trusts & Estates; ATED; CGT Property Disposal; EPAYE; VAT Registration Service; Claim VAT Enrolment; VAT View and Change; Plastic Packaging Tax; and Agent Services Account.

HMRC contact details for large businesses

HMRC has published a list of email addresses for large businesses to use where they have a general, non-technical query. The business will need its three-digit tax office code number to find the correct email address. This can be found on correspondence from the company’s corporation tax office.

Claiming a refund of CIS deductions

HMRC has updated its guidance for companies and agents on claiming a refund of construction industry scheme (CIS) deductions. The updated guidance states that claims for the current tax year must be made by post and include related information to support the claim. For an update on the CIS generally, see this recent TAXline article.

Proposed tax treatment of the reserved investor fund

The government has published draft regulations for consultation which set out the proposed tax treatment of the reserved investor fund (RIF). In addition, changes are proposed to the tax rules for co-ownership authorised contractual schemes (CoACS) to ensure that they work as intended, and to address points raised through the RIF policy consultation. The consultation closes on 14th May 2024.

Directions mandate use of HMRC's digital form for creative industry tax relief claims

Directions have been made in relation to the manner in which additional information in support of a claim for a creative industry tax relief claim is to be delivered to HMRC. The directions also apply with regard to the amendment of a return containing a creative industry tax relief claim. From 1 April 2024, a company must submit evidence for its claim using HMRC’s digital form.

HMRC webinar on getting ready for NMW rises

HMRC has published a recorded webinar about getting ready for the National Minimum Wage (NMW) increase taking effect for pay periods commencing on or after 1 April 2024. See also this TAXwire article on the subject.

Updated guidance on genuine HMRC contact

HMRC has updated its guidance on genuine contact from HMRC to include tax code notice research. Up to and including 3 May 2024, People for Research may contact taxpayers by email or phone to gather feedback on communications notifying them of their tax code.

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